.jpg)
Are you facing the challenge of recording your greenhouse gas emissions? The CO₂ balance sheet is increasingly becoming a decisive factor for companies - not only for sustainable business practices, but also to comply with legal requirements such as the Corporate Sustainability Reporting Directive (CSRD). The systematic recording of all emissions entails complex hurdles: time-consuming data collection, error-prone calculations and high time expenditure for manual methods. In addition, there are strict regulatory requirements and the need for audit-proof results. With Planted's ESG software, you can overcome these challenges efficiently - from the automated calculation of a TÜV-approved carbon footprintto the creation of audit-ready reports - and save up to 70% time compared to conventional methods.
The topic in a nutshell
- Strategic foundation: The carbon footprint systematically records all of your company's greenhouse gas emissions and forms the basis for effective climate management.
- Regulatory necessity: With the CSRD makes CO₂ accounting mandatory for many companies from 2024 - early preparation ensures compliance.
- Digital efficiency: With the Planted software, you save up to 70% of the time it takes to create a sustainability report and benefit from AI-supported reduction measures for your path to Net Zero.
- Act now: Gain a competitive edge with Planted's TÜV-certified CO₂ accounting solution and fulfill upcoming reporting obligations without time pressure. Arrange a no-obligation demo!
What exactly is a carbon footprint?
A carbon footprint is the systematic recording of all of a company's greenhouse gas emissions. Various greenhouse gases such as methane or nitrous oxide are converted into CO₂ equivalents in order to make their impact on the climate comparable.
The balance sheet shows transparently which emission sources exist, how high the CO₂ emissions of individual areas are and where the biggest emission drivers are. It forms the basis for a targeted climate strategy and enables companies to understand and actively reduce their contribution to climate change.
Internationally, CO₂ accounting is based on the Greenhouse Gas Protocolwhich, as a recognized standard, provides clear guidelines for recording and calculation. With modern software solutions such as Planted's, this process can be significantly simplified and accelerated by providing all relevant emission factors, automatically processing data and creating audit-proof reports in accordance with international standards.
What are the benefits of the CO₂ balance sheet?
The carbon footprint offers companies much more than just compliance with legal requirements. It creates transparency about emission sources and provides a sound basis for decision-making on effective climate protection measures. As emission-intensive processes are usually also cost-intensive, optimizing them often leads to considerable savings in energy and resource consumption.
A transparently verifiable carbon footprint is increasingly becoming a strategic competitive advantage in the market - especially in tenders and within supply chains. Current studies show: Companies with a sustainable profile record measurable positive effects on turnover and profit. In addition, a credible climate commitment strengthens employer attractiveness and significantly reduces regulatory risks.
Thecarbon footprint as the basis for the sustainability strategy
In order to become sustainably active, companies must first gain an overview of their own emissions. The CO₂ balance sheet offers a method for measuring a company' s greenhouse gas emissions. The corporate carbon footprint, as the carbon footprint is also known, records all activities that cause carbon emissions and enables companies to understand their contribution to climate change. The carbon footprint therefore forms the basis for a holistic sustainability strategy and the development of reduction measures. It typically comprises three areas - known as scopes - of emissions, which make it possible to distinguish and assess the various sources of greenhouse gas emissions.
What are Scope 1, 2 and 3 emissions in thecarbon footprint?
The Scope 1 emissions are direct emissions caused by the combustion of fossil fuels in production or by processes within the company itself. Examples include emissions from energy sources at the site, the combustion of fuels in vehicles (own vehicle fleet) or the operation of ovens, boilers or machines.
Since control of these emissions lies within the company, they can be measured and controlled relatively easily.
Scope 2 emissions are indirect emissions caused by the purchase of energy or electricity. An example of Scope 2 emissions are emissions caused by the combustion of coal or gas in power plants that the company uses to generate electricity. Emissions can be reduced by purchasing renewable energy. If a company has its own facilities for generating electricity, the associated emissions fall under Scope 1.
Scope 3 emissions are indirect emissions caused by processes that take place outside the company but are related to the company's production and operations. Compared to Scope 1 and 2, emissions are often more difficult to measure and control. Examples include emissions caused by the production of materials or the use of products or services purchased by the company.
Scope 3 distinguishes between upstream and downstream emissions:
- Upstream emissions include all emissions within the value chain that are related to services and purchased goods.
- Downstream emissions are indirect emissions within the value chain that occur in the goods or services sold by the company once they have left the company.
Is a CO₂ balance sheet mandatory for my company?
CO₂ accounting is becoming a legal obligation for many companies. With the CSRD , the EU has significantly expanded sustainability reporting. Now the Omnibus Regulation proposed by the European Commission on February 26, 2025 Omnibus Regulation is intended to provide relief.
The omnibus regulation proposal adjusts the scope of the CSRD. According to the new plans, only companies that exceed two out of three of the following criteria are required to report:
- 1,000 employees
- and € 50 million annual turnover
- or a balance sheet total of € 25 million
In addition, the deadline for the second and third waves of reporting companies is to be postponed from 2026 and 2027 to 2028. These changes are still in the discussion phase in the European Parliament and Council.
For SMEs in supply chains that are not required to report, the voluntary VSME standard (Voluntary SME Standard) is to serve as the basis for a new voluntary reporting standard. This should make it easier for SMEs to collect the information required by companies subject to reporting requirements and reduce the so-called trickle-down effect.
Important to know: Content components such as the double materiality analysis remain unaffected by the proposed amendments.
While these changes are being discussed, companies subject to reporting requirements are best guided by the current CSRD. Regardless of direct legal obligations, carbon accounting is becoming a decisive competitive factor. Large corporations are increasingly requiring their suppliers to provide evidence of their greenhouse gas emissions, which also indirectly affects companies in the supply chain that are not directly required to report.
With Planted's ESG software, you can prepare early for upcoming requirements and benefit from pioneering advantages instead of having to act under the pressure of short-term regulatory changes. Whether it's full CSRD reporting or the simplified VSME standard, Planted has you covered.
Difference between CO₂ balance and CO₂ equivalents
When accounting for CO₂, it is important to understand the differences between CO₂ and CO₂ equivalents (CO₂e). While carbon dioxide (CO₂) is the best-known greenhouse gas, other gases such as methane (CH₄), nitrous oxide (N₂O) and fluorinated greenhouse gases also contribute significantly to climate change - in some cases with a much greater impact than CO₂.
In order to make these different greenhouse gases comparable, they are converted into CO₂ equivalents. This conversion is based on the global warming potential (GWP), which indicates the climate impact of a gas compared to CO₂ over a certain period of time (usually 100 years). Methane, for example, has a global warming potential around 25 times higher than CO₂, while some fluorinated gases can even be several thousand times more harmful to the climate.
A complete CO₂ balance sheet therefore not only records the pure CO₂ emissions, but also all relevant greenhouse gases in the form of CO₂ equivalents. This complies with international standards such as the Greenhouse Gas Protocol (GHG) and provides a comprehensive picture of a company's climate impact.
With the practical implementation using the Planted software, you don't have to worry about these complex conversions. The emission factors already take into account the different global warming potentials and automatically provide the correct figure in CO₂e.
The carbon footprint as part of a transformation concept
A carbon footprint is far more than just an isolated report - it forms the core of a comprehensive transformation concept for your company. As a starting point, it provides the necessary data to develop and systematically implement a well-founded climate strategy.
As part of a holistic transformation process, the carbon footprint serves as the basis for defining scientifically sound reduction targets, identifying effective measures and continuously measuring success. This data-based approach enables a gradual but consistent redesign of processes, products and business models.
With software, you can approach this transformation process in a structured way and accompany it from analysis to the implementation of measures. This makes the CO₂ balance sheet a strategic tool on your way to becoming a sustainable company.
Corporate carbon footprint vs. product carbon footprint
There are two basic approaches to carbon accounting : the corporate carbon footprint (CCF) and the product carbon footprint (PCF). Both record greenhouse gas emissions, but with a different focus and scope of application.
For most companies, the initial focus is on the CCF, as it forms the basis for legally required sustainability reports and provides a good overview of the main sources of emissions. The PCF becomes relevant in a second step when it comes to optimizing individual products or product-related communication.
With Planted's software, you can create a corporate carbon footprint and use these perspectives for your climate strategy.
Conclusion: Planted's software solution simplifies the recording of the CO₂ balance sheet
Creating a CO₂ balance sheet may seem complex at first glance, but with our software it becomes an efficient and valuable process for your company. By automating labor-intensive sub-steps and simplifying data entry , the preparation of the balance sheet is made considerably easier.
With this digitalized approach, you benefit from several decisive advantages: You save time compared to manual Excel calculations, minimize sources of error through automated processes and receive an audit-proof balance sheet thanks to TÜV-certified accounting methodology. The collaborative functions also allow data to be entered across teams in real time, which speeds up the process, especially for complex company structures.
The Planted software goes beyond pure accounting and supports you with AI-generated reduction measures and structured sustainability management. From the dual materiality analysis to the carbon footprint to the finished sustainability report, you receive an end-to-end solution that accompanies your company on the path to Net Zero.
Start now with a non-binding demo and discover how efficient and profitable CO₂ accounting can be for your company.
